估时作业成本法在火力发电企业的应用研究

发布时间：2018-03-25 17:16

本文选题：估时作业成本法　切入点：火力发电企业　出处：《华北电力大学》2017年硕士论文

【摘要】：随着社会经济不断发展,我国电力行业取得了巨大进步。但是根据近几年电力行业发展报告对电力市场相关数据的分析,电力需求增长放缓以及新能源装机容量不断提高等原因使得2015年全国火电设备平均利用小时为4329小时,达到历史最低水平。火电设备低功率运行状态不仅会使发电成本变相增加,而且会产生额外的环境污染。因此,在市场环境和生态环境的双重影响下,正确管理发电成本,做出科学合理决策不仅对火电企业有重大意义,对国家发展以及环境保护都会产生重大影响。在全面电力体制改革与激烈电力市场竞争的背景下,本文以火力发电企业为研究对象,将估时作业成本法模型应用到火力发电企业的成本管理中。首先,通过对现有文献的阅读与整理发现我国对估时作业成本法的研究主要停留在基本理论解释和部分行业的应用上,缺乏对其在火电企业的应用研究,因此,本文不仅加深了理论研究,而且拓宽了应用领域研究。其次,在分析成本管理与作业成本法基本概念与原理的基础上,结合我国火力发电企业目前成本管理现状,本文认为在火电企业外部市场和政策环境以及内部管理需求的要求下实施估时作业成本法成本核算是有必要的,并且现有的理论基础、实践经验以及火电企业自身的条件能够满足实施估时作业成本法的要求。在以上分析的基础上,本文通过将估时作业成本法基本原理与火力发电企业特点相结合,研究了火力发电企业实施估时作业成本法的步骤、基本模型以及与之相适应的会计核算体系。在试点阶段,以火电企业检修维护部门为试点单位,研究了该模型的具体应用;在实施推广阶段,本文研究了火力发电企业估时作业成本法在模型更新、季节和高峰产能定价以及部门总成本的确定方面对模型的完善,以及该模型在预算管理、业务流程管理以及客户关系管理和实时成本管理方面的拓展应用。最后,针对我国火力发电企业实施估时作业成本法,本文从企业管理、模型设计与应用思路、基础信息系统以及制度保障等方面提出了建议。作业成本法作为国际上先进的成本管理方法,其优势是非常明显的,但是我们必须意识到,作业成本法和估时作业成本法都是从国外发展而来的,无论是学术界的研究还是企业界的应用,都应该在我国企业文化环境和实际情况的基础上,宣传并吸取先进的管理思想,开发适合我国企业和文化特点的、成本效益相权衡的成本分配和管理体系。
[Abstract]:With the continuous development of social economy, great progress has been made in the electric power industry in China. However, according to the analysis of the relevant data of the electric power market in recent years, The slowing demand for electricity and the increasing installed capacity of new sources of energy have led to an average of 4329 hours of utilization of thermal power equipment nationwide in 2015. The low power operation state of thermal power equipment will not only increase the cost of power generation, but also produce additional environmental pollution. Therefore, under the dual influence of market environment and ecological environment, the cost of power generation can be managed correctly. Making scientific and reasonable decisions is of great significance not only to thermal power enterprises, but also to national development and environmental protection. In this paper, we apply the time-estimating activity-based costing model to the cost management of thermal power enterprises. Through reading and sorting out the existing literature, it is found that the study of activity-based costing in China mainly focuses on the basic theoretical explanation and the application of some industries, and lacks the research on its application in thermal power enterprises. This paper not only deepens the theoretical research, but also widens the applied field research. Secondly, based on the analysis of the basic concepts and principles of cost management and activity-based costing, this paper combines the current cost management situation of thermal power plants in China. This paper holds that it is necessary to carry out ABC costing under the requirements of external market and policy environment and internal management requirements of thermal power enterprises, and the existing theoretical basis. The practical experience and the conditions of thermal power enterprises can meet the requirements of implementing activity-based costing in time estimation. On the basis of the above analysis, this paper combines the basic principle of activity-based costing with the characteristics of coal-fired power generation enterprises. This paper studies the steps, basic model and corresponding accounting system of activity-based costing for thermal power generation enterprises. In the pilot stage, taking the maintenance department of thermal power enterprises as the pilot unit, the concrete application of the model is studied. In the stage of implementation and extension, this paper studies the perfection of activity-based costing (ABC) in the aspects of model updating, seasonal and peak capacity pricing, and the determination of department total cost, as well as the budget management of the model. The application of business process management, customer relationship management and real-time cost management. Finally, aiming at the implementation of activity-based costing method for thermal power generation enterprises in China, this paper starts with the ideas of enterprise management, model design and application. As an advanced cost management method in the world, the advantages of ABC are very obvious, but we must realize that, Activity-Based costing (ABC) and Activity-Based costing (ABC) are both developed from abroad. Both the academic research and the application of the business community should publicize and absorb advanced management ideas on the basis of our country's corporate cultural environment and actual situation. To develop a cost allocation and management system suitable for Chinese enterprises and culture.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7

【参考文献】